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                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated May 5, 2000, except for Note V which
is dated June 8, 2000 relating to the financial statements, which appears in
PolyMedica Corporation's Annual Report on Form 10-K for the year ended March
31, 2000. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.



/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts
November 14, 2000